The invention relates generally to movie theater equipment, and in particular to a movie theater headset. Three types of people are generally dissatisfied with the audio portion of the movie theater experience. Some patrons have sensitive hearing and would like to be able to turn down the volume, to prevent pain or injury. Others are hard of hearing, and would like to be able to turn up the volume. Others would like to enjoy a higher quality of sound than that provided by the theater's speakers, with the ability to control the volume as desired. A movie theater headset, which may be activated by an access code provided by theater personnel, would allow the user to control the volume and would resolve this problem. The invention herein described is not intended to be limited to movie theater applications, but is also expected to be of utility in other venues to include but not limited to bands, concerts, and sporting events such as football, soccer, NASCAR, etc.